MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA

MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA

This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal CFO), production cost manipulation (Abnormal Pro...

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Bibliographic Details
Main Authors: Carolyn Lukita Sembiring, Joicenda Nahumury
Format: Article
Language:English
Published: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga 2018-09-01
Series:BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Subjects:
abnormal cfo
abnormal discretion
abnormal production
independent board of commissioners
internal governance
institutional ownership
multiple linear regression
real profit manipulation
Online Access:https://e-journal.unair.ac.id/BAKI/article/view/9401

Internet

https://e-journal.unair.ac.id/BAKI/article/view/9401

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